Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
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HC allows restoration of GST registration after considering petitioner's genuine medical impediment for non-filing of returns. The court directs petitioner to file all pending returns, pay tax dues, interest, and belated filing fees within 4 weeks from registration restoration. The cancellation order is revoked subject to compliance with prescribed conditions, providing an opportunity for the petitioner to rectify procedural non-compliance arising from health-related challenges.
HC allows restoration of GST registration after considering petitioner's genuine medical impediment for non-filing of returns. The court directs petitioner to file all pending returns, pay tax dues, interest, and belated filing fees within 4 weeks from registration restoration. The cancellation order is revoked subject to compliance with prescribed conditions, providing an opportunity for the petitioner to rectify procedural non-compliance arising from health-related challenges.
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